asset liability ratio; balance sheet ratio

简明释义

资产负债比率

英英释义

例句

1.The balance sheet ratio 资产负债比率 is crucial for understanding a company's leverage.

了解公司的杠杆作用时，资产负债比率 balance sheet ratio 是至关重要的。

2.A high asset liability ratio 资产负债比率 may indicate potential liquidity issues.

高资产负债比率 asset liability ratio 可能表明潜在的流动性问题。

3.The company's asset liability ratio 资产负债比率 indicates its financial stability.

公司的资产负债比率 asset liability ratio 表明其财务稳定性。

4.Investors often look at the balance sheet ratio 资产负债比率 to assess risk.

投资者通常查看资产负债比率 balance sheet ratio 来评估风险。

5.To improve the asset liability ratio 资产负债比率, the firm decided to reduce its debt.

为了改善资产负债比率 asset liability ratio，公司决定减少债务。

作文

The financial health of a company is often evaluated through various metrics, one of which is the asset liability ratio. This ratio is a critical measure that compares a company's total assets to its total liabilities, providing insight into its financial stability and operational efficiency. A higher asset liability ratio indicates that a company has more assets than liabilities, which is generally a positive sign for investors and stakeholders. It suggests that the company is in a good position to cover its debts and continue operations without financial strain.In essence, the asset liability ratio is derived from the balance sheet, which is one of the core financial statements used by businesses. The balance sheet provides a snapshot of a company's financial position at a specific point in time, detailing what it owns (assets) and what it owes (liabilities). The relationship between these two elements is crucial; if liabilities exceed assets, the company may face financial difficulties. Therefore, analyzing the asset liability ratio is essential for understanding the overall risk associated with a business.For example, consider a company with total assets worth $1 million and total liabilities amounting to $600,000. The asset liability ratio would be calculated as follows: Asset Liability Ratio = Total Assets / Total Liabilities = $1,000,000 / $600,000 = 1.67.This means that for every dollar of liability, the company has $1.67 in assets. Such a ratio indicates a strong financial position, giving confidence to investors and creditors alike.Conversely, if a company has total assets of $500,000 and total liabilities of $700,000, the asset liability ratio would be: Asset Liability Ratio = $500,000 / $700,000 = 0.71.In this case, the ratio is less than 1, suggesting that the company's liabilities exceed its assets. This could raise red flags for potential investors or lenders, who might view the company as a high-risk investment.Moreover, the asset liability ratio is not only important for existing stakeholders but also serves as a benchmark for potential investors looking to assess the viability of an investment. A consistent evaluation of this ratio over time can also help businesses identify trends in their financial health. For instance, a declining asset liability ratio over several quarters may indicate growing financial distress, prompting management to take corrective actions.In conclusion, the asset liability ratio is a vital indicator of a company's financial health, derived from the balance sheet. Understanding this ratio allows stakeholders to make informed decisions regarding investments and financial strategies. By maintaining a healthy asset liability ratio, companies can ensure they are well-positioned to meet their obligations while pursuing growth opportunities. As such, both current and prospective investors should pay close attention to this metric when evaluating a company’s financial stability and future prospects.

公司的财务健康状况通常通过各种指标进行评估，其中之一是资产负债比率。这个比率是一个关键指标，它比较公司的总资产与总负债，为其财务稳定性和运营效率提供了洞察。较高的资产负债比率表明一家公司拥有的资产超过其负债，这通常对投资者和利益相关者来说是一个积极的信号。它表明公司在偿还债务和继续运营方面处于良好位置，不会面临财务压力。从本质上讲，资产负债比率源于资产负债表，这是企业使用的核心财务报表之一。资产负债表提供了公司特定时间点的财务状况快照，详细说明了公司拥有的（资产）和所欠的（负债）。这两个要素之间的关系至关重要；如果负债超过资产，公司可能面临财务困难。因此，分析资产负债比率对于理解与企业相关的整体风险至关重要。例如，考虑一家总资产价值100万美元、总负债为60万美元的公司。资产负债比率的计算如下：资产负债比率 = 总资产 / 总负债= 1,000,000美元 / 600,000美元= 1.67。这意味着每一美元负债，公司有1.67美元的资产。这种比率表明财务状况强劲，使投资者和债权人充满信心。相反，如果一家公司总资产为50万美元，总负债为70万美元，则资产负债比率为：资产负债比率 = 500,000美元 / 700,000美元= 0.71。在这种情况下，比例小于1，表明公司的负债超过了其资产。这可能会引起潜在投资者或贷方的警惕，他们可能会将该公司视为高风险投资。此外，资产负债比率不仅对现有利益相关者重要，而且还作为潜在投资者评估投资可行性的基准。对这一比率的持续评估可以帮助企业识别其财务健康状况的趋势。例如，几个季度内持续下降的资产负债比率可能表明财务困境加剧，促使管理层采取纠正措施。总之，资产负债比率是公司财务健康的重要指标，源于资产负债表。理解这一比率使利益相关者能够就投资和财务策略做出明智的决策。通过维持健康的资产负债比率，公司可以确保自己在满足义务的同时追求增长机会。因此，当前和潜在投资者在评估公司的财务稳定性和未来前景时，应密切关注这一指标。